2014-04-03T09:12:52-05:00 2013-08-31 271728945 O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2012-09-01 061597902 FRIENDS OF THE CHILDREN NEW YORK FRIE 2128656942 204A WEST 115TH STREET POB 1649 NEW YORK NY 10026 ROBERT L HOUCK PHD 2128656942 2014-04-02 1 GARRETT M HIGGINS P00543209 9143818900 2014-04-02 2012 2015-11-30 17:44:51Z ROBERT L HOUCK PHD 204A WEST 115TH STREET POB 1649 NEW YORK NY 10026 1860953 0 X WWW.FRIENDSOFTHECHILDRENNY.ORG X 2001 NY TO CHANGE THE DESTINY OF NEW YORK CITY'S MOST VULNERABLE CHILDREN ONE CHILD AT A TIME. 16 16 33 69 0 0 1419629 1831016 0 0 798 1803 -3388 -9587 1417039 1823232 0 0 0 0 926772 1117823 0 18500 216518 307216 425212 1233988 1561535 183051 261697 454510 711100 29830 24723 424680 686377 X WE SPEND SIX WEEKS OBSERVING ALL KINDERGARTENERS IN OUR FIVE PARTNER SCHOOLS IN HARLEM. WORKING WITH TEACHERS, PRINCIPALS AND GUIDENANCE COUNSELORS WE RANK ALL THE KINDERGARDENERS IN TERMS OF THE RISK FACTORS THEY FACE. WE BEGIN ENROLLING CHILDREN STARTING FROM THE BOTTOM OF THE LIST, THOSE FASING THE HIGHEST NUMBER OF RISK FACTORS. EACH ACHIEVER IS PAIRED WITH A FULL-TIME, PAID, PROFESSIONAL YOUTH ADVOCATE (CALLED A 'FRIEND') FROM KINDERGARTEN THROUGH HIGH SCHOOL GRADUATION. THE FRIEND SPENDS FOUR HOURS EACH WEEK, ONE-ON-ONE WITH EACH OF THE EIGHT ACHIEVERS ON THEIR CASELOAD. FRIENDS SPEND TIMEINSIDE THE ACHIEVER'S CLASSROOM AND ON ENRICHMENT OUTINGS THROUGHOUT THE CITY. 0 0 1251725 THE FRIEND SERVES AS A ROLE MODEL, COACH AND ENCOURAGER, ALLOWING THE ACHIEVER TO INTERACT WITH AN ADULT WHOSE VALUES AND BEHAVIORS OFTEN CONTRAST TO THOSE OF OTHER ADULTS IN THEIR LIVES. WHILE THE ACHIEVERS ARE IN OUR PROGRAM FOR 12 YEARS FOR A MINIMUM OF FOUR HOURS A WEEK, WE TRANSITION THEM THROUGH TWO DIFFERENT PROGRAMS: CHILD AND THE ADOLESCENT PROGRAMS. THE CHILD PROGRAM STRESSES THE IMPORTANCE OF ONE-ON-ONE TIME BETWEEN ACHIEVER AND FRIEND. IN THE ADOLESCENT PROGRAM, THE ONE-ON-ONE RELATIONSHIP IS SUPPLEMENTED WITH PEER GROUP INVOLVEMENT APPROPRIATE TO THE DEVELOPMENTAL NEEDS OF ADOLESCENTS UNDER THE SUPERVISION OF A FRIEND. THE COMMITMENT OF OUR FULL-TIME FRIENDS IS ENHANCED BY THE AFTERSCHOOL ENRICHMENT PROGRAM, WHICH HAS A FULL-TIME EDUCATION PROGRAM MANAGER OVERSEEING VOLUNTEER TUTORS WHO PROVIDE ACADEMIC HELP TO THOSE ACHIEVERS WHO NEED GUIDED SUPPORT IN BASIC LITERACY AND MATH SKILLS. ONE OF OUR PRIORITIES IS TO TRANSFER THE ACHIEVERS OUT OF FAILING SCHOOLS AND INTO BETTER ACADEMIC PROGRAMS. THE SOCIAL WORK ASPECT OF OUR PROGRAMMING WORKS CLOSELY WITH OUR MOST CHALLENGED CHILDREN AND FAMILIES WHO ARE IN-NEED OF EXTRA SUPPORT DURING TIMES OF CRISES OR WHO MAY REQUIRE MENTAL HEALTH AND EDUCATIONAL SUPPORT (FAMILY THERAPY, GIFTED AND TALENTED TESTING, EVICTION OR LEGAL SERVICES, AMONG OTHERS). WE TARGET THREE PRIMARY GOALS FOR OUR ACHIEVERS: GRADUATE FROM HIGH SCHOOL WITH A PLAN FOR THE FUTURE: AVOID JUVENILE DELINQUENCY; AND DELAY PARENTING UNTIL ADULTHOOD. THE RETENTION RATE OF ACHIEVERS IN OUR PROGRAM THROUGH OUR 12 YEAR HISTORY IS 94.2%. ACHIEVERS TO MAKE SIGNIFICANT GAINS THIS PAST YEAR:- 83% HIGH SCHOOL GRADUATION RATE- 85% REDUCTION IN TEEN PARENTHOOD RATES- 80% REDUCTION IN YOUTH INCARCERATION- 97% PROMOTION RATE COMPARED TO THE 24% DROP-OUT RATE REPORTED BY THE STATE COMPTROLLER.S OFFICE FOR THE POPULATION WE SERVE.- 90% OF OUR ACHIEVERS SCORED ABOVE THE 50TH PERCENTILE IN MATH AND 87% OF OUR ACHIEVERS SCORED ABOVE THE 50TH PERCENTILE IN LITERACY ON A NATIONALLY STANDARDIZED ACHIEVEMENT TEST BATTERY.- 16 OF OUR HIGH SCHOOL ACHIEVERS SAT FOR A TOTAL OF 33 REGENTS TESTS WITH A PASS RATE OF 76%, INCLUDING 100% (6 OF 6) PASSING THEIR ENGLISH LANGUAGE EXAM. THIS PASS RATE FAR EXCEEDS THE CITY AVERAGE WHICH REMAINS BELOW 50%, WHICH IS A REAL TESTAMENT TO THE STRENGTH OF THE FRIENDS INTERVENTION MODEL. THIS LEVEL OF ACHIEVEMENT IS IMPRESSIVE, ESPECIALLY THESE CHILDREN WHO WERE DETERMINED TO BE THE MOST AT-RISK OF ACADEMIC FAILURE IN KINDERGARTEN. 1251725 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 33 1 0 0 0 0 0 1 1 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X ROBERT HOUCK EXECUTIVE DIRECTOR 2128656942 204A WEST 115TH STREET POB 1649 NEW YORK NY 10026 JOAN D ROSENTHAL 2.00 X X 0 0 0 BERNA BARSHAY 1.00 X 0 0 0 PHILIPPE LIATAUD 1.00 X 0 0 0 BETTINA BENSON 1.00 X X 0 0 0 KATHY MAURELLA 1.00 X 0 0 0 JULIE HALLOWELL 1.00 X 0 0 0 HON KATHLEEN A ROBERTS 1.00 X 0 0 0 AARON PEYTON 1.00 X 0 0 0 KEN EPSTEIN 1.00 X X 0 0 0 PAUL LEWIS 1.00 X X 0 0 0 ERIC GEVEDA 1.00 X 0 0 0 CHRISTINE MOOG 1.00 X 0 0 0 JULIE I KANDALL 1.00 X 0 0 0 DAX-DEVLON ROSS 1.00 X 0 0 0 CHRIS ROLLINS 1.00 X 0 0 0 GEOFF ISENMAN 1.00 X 0 0 0 ROBERT L HOUCK PHD 40.00 X 125623 0 14500 125623 0 14500 1 0 0 0 0 978 176911 1653127 1831016 1803 1803 28134 176911 37721 -9587 -9587 1823232 0 0 -7784 127834 104818 3609 19407 790004 647765 22306 119933 106237 89767 974 15496 93748 79073 967 13708 13872 13747 125 18500 18500 30355 30355 94724 53158 28415 13151 105039 87597 10147 7295 1336 1336 25372 25372 7370 6263 1107 CHILDREN'S ACTIVITIES 124473 124473 STAFF DEVELOPMENT 20555 13373 270 6912 FUNDRAISING EXPENSE 2116 2116 1561535 1251725 93292 216518 68623 64575 175364 425738 77500 112900 342 3341 110641 34222 97604 76419 35077 28127 454510 711100 27398 19829 2432 4894 29830 24723 X 37076 -706 387604 687083 424680 686377 454510 711100 261697 0 X X 0 1 X 1 0 X 1158834 1160363 1319396 1419629 1831016 6889238 1158834 1160363 1319396 1419629 1831016 6889238 1826420 5062818 1220 236 798 1803 4057 930 930 6894225 346809 0.73440 0.73370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 69281 13856 55425 41360 20366 20994 76419 DEFERRED RENT 4894 4894 X 1809616 0 1809616 13616 13616 1823232 1547919 0 1547919 13616 13616 1561535 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY WHEN THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO AUGUST 31, 2010. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT 13,616. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT 13,616. X X 1 TYPESOCIAL 37 WEST 20TH STREET NEW YORK NY 10011 EVENT PLANNING 0 0 11500 0 FRIENDS OF THE CHILDREN NATIONAL 44 NE MORRIS STREET PORTLAND OR 972123015 GRANT MAKING 0 0 7000 0 18500 FRIENDRAISER 177137 156007 21130 100 27985 5676 BOWL-A-THON 27908 20904 7004 3960 205045 176911 28134 4060 27985 5676 37721 -9587 AMOUNT PAID TO FUNDRAISER FORM 990, PART I, LINE 1, COLUMN V FRIENDS OF THE CHILDREN NY AGREED TO PAY TYPESOCIAL $11,500 FOR THE PRODUCTION AND EXECUTION OF THE FUNDRAISING EVENT. IN ADDITION, FRIENDS OF THE CHILDREN NY AGREED TO REIMBURSE TYPESOCIAL FOR ANY APPROVED EVENT EXPENSES PAID BY TYPESOCIAL ON BEHALF OF FRIENDS OF THE CHILDREN NY. FORM 990, PART VI, SECTION B, LINE 11 FRIENDS OF THE CHILDREN NEW YORK HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD MEMBERS AND THE EXECUTIVE DIRECTOR OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C ANY RELATIONSHIP BETWEEN A VENDOR AND AN EMPLOYEE, OFFICER OR BOARD MEMBER MUST BE DISCLOSED TO THE BOARD. IF ANY BOARD MEMBER OR OFFICER IS AWARE OF A POTENTIAL CONFLICT OF INTEREST THEY ARE REQUIRED TO DESCRIBE THE POTENTIAL CONFLICT TO THE BOARD AND RECUSE THEMSELVES FROM DISCUSSION OF THE MATTER AND FROM ANY VOTE OR ACTION ON THE ITEM. THE EXECUTIVE DIRECTOR REVIEWS ALL FINANCIAL TRANSACTIONS AND BRINGS TO THE BOARD ANY POTENTIAL CONFLICTS OF INTEREST FOR DISCUSSION. FAILURE TO DISCLOSE BY A BOARD MEMBER IS CAUSE FOR REMOVAL FROM THE BOARD AND FAILURE TO DISCLOSE BY THE EXECUTIVE DIRECTOR IS CAUSE FOR TERMINATION. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD DETERMINES THE COMPENSATION LEVEL FOR THE EXECUTIVE DIRECTOR AS A PART OF THE ANNUAL PERFORMANCE EVALUATION CONDUCTED IN JULY OR AUGUST WHICH WAS LAST UNDERTAKEN IN JULY 2013. THE BOARD USES THE NONPROFIT COORDINATING COMMITTEE OF NEW YORK ANNUAL COMPENSATION SURVEY AS A COMPENSATION GUIDE IN MAKING THE DECISION. THE FINANCE COMMITTEE OF THE BOARD WORKING WITH THE EXECUTIVE DIRECTOR SETS THE COMPENSATION FOR ALL POSITIONS AS A PART OF THE ANNUAL BUDGET PREPARATION PROCESS. THESE RECOMMENDATIONS ARE PRESENTED TO THE FULL BOARD FOR APPROVAL AS A PART OF THE ANNUAL BUDGETING PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST TO THE EXECUTIVE DIRECTOR. AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON OUR WEBSITE OR UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR.